Separate VAT accounting. Accounting policy for the purpose of calculating VAT An example of how to reflect VAT in the accounting policy

The VAT accounting policy for 2019 is necessary for all organizations and entrepreneurs working with VAT. In what form should it be compiled? What VAT changes come into force in 2019 and do they need to be recorded in accounting policies? What nuances should be provided to avoid tax penalties? Find out the answers to these and other questions from our material. Here you can also download the VAT accounting policy for 2019 for free.

What should be in the VAT accounting policy?

VAT accounting policies may include:

description of synthetic and analytical VAT accounts used in the company;
document flow technology for VAT accounting;
a list of documents confirming the legality of VAT deductions and requirements for their execution, including forms (invoice, UPD, UKD, etc.);
forms of used accounting certificates and calculations (for calculating tax deductions, VAT amounts to be restored, etc.);
the order of numbering of invoices in the presence of separate divisions;
formulas and algorithms for separate VAT accounting;
algorithm for confirming the legality of applying the zero VAT rate (responsible persons, list of documents submitted to tax authorities, etc.);
list of persons authorized to sign invoices (UPD, UKD);
list of responsible persons for processing and sending VAT returns via TCS;
algorithms for preparing and signing documents related to VAT calculations (purchase books, sales books, etc.);
other aspects (the procedure for filing and storing invoices and other documents related to the calculation of VAT).

You can familiarize yourself with the tax features of VAT calculation reflected in the accounting policy using the materials posted on our website:

"St. 165 Tax Code of the Russian Federation (2017): questions and answers" ;
"St. 170 Tax Code of the Russian Federation (2017): questions and answers" .

What does a sample VAT accounting policy for 2019 look like?

VAT does not belong to the category of mandatory tax payments paid by all firms and entrepreneurs without exception.

For example, if an individual entrepreneur or company applies a special regime and does not perform the duties of a tax agent for VAT, there is no need to pay attention to value added tax issues in the accounting policy.

Considering the specificity of working with VAT for different companies and entrepreneurs, information about the procedure, accounting methods, reporting and other VAT-related nuances can be formatted in different ways, for example:

separate accounting policy - this option can be used by VAT taxpayers if there are numerous nuances in calculating this tax (complex structure of branches, working with foreign counterparties, combining taxation regimes, etc.);
annex to the accounting policy - usually in this form the methodology for separate VAT accounting is drawn up, without which it is difficult to confirm the legality of tax deductions when carrying out activities subject to and non-taxable for VAT and in other cases;

Our section “Separate accounting of VAT in 2017-2018” will help you to correctly draw up such a methodology.

a special chapter (section, subsection) of the accounting policy - if the obligation to pay VAT must be fulfilled due to the requirements of the Tax Code of the Russian Federation and standard accounting and settlement approaches are applied (there is no need for separate accounting of VAT, there are no benefits, etc.).

You can see a sample VAT accounting policy on our website.

Is it necessary to change the VAT accounting policy for 2019?

According to current legislation, changes to the company's accounting policy are made when regulations governing the calculation and payment of tax are changed. Since the VAT rate is increasing to 20% in the Russian Federation from January 2019, the taxpayer should specify in the order to change the accounting policy the procedure for calculating the tax, as well as the algorithm for accounting for transitional advances. Because Having received an advance in 2018 and calculating tax on it at a rate of 18/118, the taxpayer upon shipment in 2019 must present to the buyer a tax calculated at a rate of 20%.

It is also necessary to make changes to the accounting policy if:

from 2019, the company plans to carry out operations exempt from VAT (for example, issue loans to counterparties or begin to combine UTII with OSNO) - a separate VAT accounting methodology must be developed and included in the accounting policy;

We talked about how separate accounting for VAT is carried out - principles and methods - in this material.

Attention! Since 2018, the requirements for separate calculations have changed. Now it must be maintained even if the “5% rule” is met. Let us recall that in periods before 2018, in which the amount of expenses for non-taxable transactions does not exceed the 5% barrier, separate accounting was optional. See details.

The current accounting policy details the features of VAT calculation or reporting, which have changed since 2019 due to legislative innovations (for example, if the accounting policy indicates the applicable form of the VAT declaration and the algorithm for filling it out, it is necessary to make changes to the accounting policy, since 2019, the VAT return form is changing);

Results

The VAT accounting policy can be drawn up in various forms: as a separate document, in the form of a section or appendix to the main UP. The detail of information about VAT in the accounting policy depends on the needs of the taxpayer and may include a variety of accounting and reporting aspects.

What should be in the VAT accounting policy?

VAT accounting policies may include:

description of synthetic and analytical VAT accounts used in the company;
document flow technology for VAT accounting;
a list of documents confirming the legality of VAT deductions and requirements for their execution, including forms (invoice, UPD, UKD, etc.);
forms of used accounting certificates and calculations (for calculating tax deductions, VAT amounts to be restored, etc.);
the order of numbering of invoices in the presence of separate divisions;
formulas and algorithms for separate VAT accounting;
algorithm for confirming the legality of applying the zero VAT rate (responsible persons, list of documents submitted to tax authorities, etc.);
list of persons authorized to sign invoices (UPD, UKD);
list of responsible persons for processing and sending VAT returns via TCS;
algorithms for preparing and signing documents related to VAT calculations (purchase books, sales books, etc.);
other aspects (the procedure for filing and storing invoices and other documents related to the calculation of VAT).

You can familiarize yourself with the tax features of VAT calculation reflected in the accounting policy using the materials posted on our website:

"St. 165 Tax Code of the Russian Federation (2017): questions and answers" ;
"St. 170 Tax Code of the Russian Federation (2017): questions and answers" .

What does a sample VAT accounting policy for 2019 look like?

VAT does not belong to the category of mandatory tax payments paid by all firms and entrepreneurs without exception.

separate accounting policy - this option can be used by VAT taxpayers if there are numerous nuances in calculating this tax (complex structure of branches, working with foreign counterparties, combining taxation regimes, etc.);
annex to the accounting policy - usually in this form the methodology for separate VAT accounting is drawn up, without which it is difficult to confirm the legality of tax deductions when carrying out activities subject to and non-taxable for VAT and in other cases;

Our section “Separate accounting of VAT in 2017-2018” will help you to correctly draw up such a methodology.

a special chapter (section, subsection) of the accounting policy - if the obligation to pay VAT must be fulfilled due to the requirements of the Tax Code of the Russian Federation and standard accounting and settlement approaches are applied (there is no need for separate accounting of VAT, there are no benefits, etc.).

You can see a sample VAT accounting policy on our website.

Is it necessary to change the VAT accounting policy for 2019?

It is also necessary to make changes to the accounting policy if:

from 2019, the company plans to carry out operations exempt from VAT (for example, issue loans to counterparties or begin to combine UTII with OSNO) - a separate VAT accounting methodology must be developed and included in the accounting policy;

We talked about how separate accounting for VAT is carried out - principles and methods - in this material.

The current accounting policy details the features of VAT calculation or reporting, which have changed since 2019 due to legislative innovations (for example, if the accounting policy indicates the applicable form of the VAT declaration and the algorithm for filling it out, it is necessary to make changes to the accounting policy, since 2019, the VAT return form is changing);

Results

When forming an accounting policy for tax accounting, a special place is occupied by the accounting policy for VAT. Let's take a closer look:

where and how the VAT accounting policy is set in 1C;
how to set settings for organizations exempt from VAT;
how to launch a separate accounting mechanism;
how to set up shipment without transfer of ownership;
What options exist for registering advance invoices in 1C?

VAT accounting policy

The VAT accounting policy is set on the tab VAT In chapter Main – Settings – Taxes and reports – VAT tab.

This tab is available for editing only if Tax system organizations- General.

In the VAT accounting policy settings, you need to define:

Is an organization exempt from paying VAT in accordance with Art. 145 (145.1) Tax Code of the Russian Federation;
Is there separate accounting of incoming VAT?
is it necessary to charge VAT at the time of shipment, without waiting for the transfer of ownership;
procedure for registering invoices for advance payments.

Let's figure out how to set this or that setting in 1C, what it affects, and how it will be reflected in the program.

Exemption from VAT

If an organization falls under exemption from VAT under Art. 145 of the Tax Code of the Russian Federation or 145.1 of the Tax Code of the Russian Federation, then you must check the box The organization is exempt from VAT .

If this checkbox is enabled, then when registering sales documents the following is automatically set:

% VAT – Without VAT.

Separate accounting of incoming VAT

To be able to maintain separate accounting of incoming VAT in the program, you must check the box Separate accounting of incoming VAT is maintained .

Separate accounting must be maintained if in the tax period there is both income (sales) subject to VAT (18% or 10%) and non-taxable transactions:

not recognized as an object of taxation (Article 146 of the Tax Code of the Russian Federation);
not subject to taxation (Article 149 of the Tax Code of the Russian Federation);
the place of implementation of which is not recognized by the Russian Federation (Article 148 of the Tax Code of the Russian Federation).

Separate accounting of incoming VAT must also be maintained when an organization sells raw materials for export (paragraph 2, clause 10, article 165 of the Tax Code of the Russian Federation).

Checking this box starts the “old” mechanism of maintaining separate accounting on VAT accumulation registers in 1C. Accounting for incoming VAT for distribution is carried out in the accumulation register VAT on indirect expenses .

The distribution of incoming VAT will be made when document VAT Allocation.

When checking the second checkbox Separate VAT accounting by accounting methods a “new” method of separate accounting of incoming VAT is included. It consists in the fact that the accounting of incoming VAT for distribution is not carried out in the accumulation register VAT on indirect expenses , and on the additional subconto VAT accounting method to account 19 “VAT on acquired values”. When the checkbox is enabled, this third sub-account appears in the 1C chart of accounts, which is required to be filled out in receipt documents.

Subconto VAT accounting methods can take the following values:

Accepted for deduction- for transactions subject to VAT: input VAT will be deducted in the general manner.
Included in the price- for transactions not subject to VAT: input VAT will be taken into account in the price.
Blocked until confirmation 0%- for transactions subject to VAT at a rate of 0%, except for the export of non-commodity goods: input VAT will be deducted upon confirmation of the rate of 0%.
Distributed- for general operations will be distributed. In this case, the input VAT must be distributed, since it is presented on acquisitions that will simultaneously be used in the activity:
- subject to VAT at the rate of 18% (10%),
- or subject to VAT at a rate of 0% (commodities),
- or non-taxable (without VAT).

As a rule, these are general purchases, for example, office rent.

Shipment without transfer of ownership

The need to charge VAT at the time of shipment, and not at the time of transfer of ownership, is set using the checkbox VAT is charged on shipment without transfer of ownership .

If the checkbox is checked, then VAT is charged at the time of shipment of goods and materials to document Sales (deed, invoice) type of operation Shipment without transfer of ownership.

When posting a document for shipment of goods and materials without transfer of ownership, VAT will be charged, and revenue from accounting and accounting records will not be recognized, since it is determined at the moment of transfer of ownership.

Subsequently, the transfer of ownership is formalized using document Sales of shipped goods.

When it is carried out, VAT will not be accrued, since it was calculated at the time of shipment, but revenue will be recognized according to accounting and accounting records.

Learn more with examples:

Shipment of goods without transfer of ownership
Sales of goods transfer of ownership
Sale of real estate (transfer of ownership after state registration)

Procedure for registering invoices for advance payments

Upon receipt of an advance payment, the seller must calculate VAT on the day the advance payment is received (clause 2, clause 1, article 167 of the Tax Code of the Russian Federation). The tax base will be the amount received as an advance, and VAT is calculated at calculated rates of 10/110 or 18/118 - this depends on the object being sold (clause 4 of Article 164 of the Tax Code of the Russian Federation).

Let's look at what options for issuing invoices can be installed in the program:

Always register invoices upon receipt of an advance.

Advance invoices will be created for all received advance payment amounts except those that were offset on the same day.

Do not register invoices for advances offset within 5 calendar days.

Invoices for advances will be created only for those prepayment amounts that have not been credited within 5 calendar days after their receipt.

Is it necessary to prepare an advance invoice if the shipment occurred within 5 days after receiving the advance payment? What do tax authorities think about this?

Do not register invoices for advances credited before the end of the month.

Advance invoices will only be generated for advance payment amounts outstanding during the month in which they were received.

Do not register invoices for advances offset until the end of the tax period.

Advance invoices will only be generated for prepayment amounts not offset during the tax period (quarter) in which they were received.

Do not register invoices for advances(clause 13 of article 167 of the Tax Code of the Russian Federation).

This option is intended for organizations whose activities fall under clause 13 of Art. 167 Tax Code of the Russian Federation.

For tax policy regarding the payment of VAT, this issue of the procedure for maintaining separate accounting is the main one. In Art. 170 of the Tax Code of the Russian Federation there is a mechanism for calculating the proportion for refunding input VAT amounts, which applies simultaneously to both taxable and non-taxable transactions. The proportion necessary for maintaining separate accounting is determined based on the cost of shipped goods, work or services, taxable or non-taxable in the total cost of goods, work or services shipped during the tax period. The period for determining the proportion is equal to the tax period, i.e. quarter.

If it is impossible to directly account for input VAT amounts, if they simultaneously relate to both taxable and non-taxable transactions, the tax is taken as a deduction or taken into account in the value of property in the proportion to which these assets are used in the production and sale of goods, works or services, taxable or non-taxable.

The procedure for calculating the proportion in tax legislation is clearly defined, without variations. In the tax accounting policy, the taxpayer must specify the procedure for maintaining other separate accounting. The taxpayer is required to keep records in the following areas: for goods, works, services used only for transactions subject to VAT; for goods, works, services used only for VAT-free transactions; for goods, works and services used in both types of operations.

Separate accounting is necessary to separate one type of goods, work or services from another. If an organization can clearly distinguish which goods, works or services are used for taxable and which are not subject to VAT transactions, accounting data can be used to maintain separate accounting. For example, in a company's operating chart of accounts, you can open separate subaccounts to account for assets used for different types of activities.

According to paragraph 1 of Art. 172 of the Tax Code of the Russian Federation, in the general case, VAT amounts charged to the taxpayer upon the acquisition of goods, works, services and property rights on the territory of the Russian Federation are subject to deductions after the said goods (works, services), property rights have been registered and in the presence of relevant primary documents. Thus, input VAT on the purchased batch of materials must be reimbursed in a lump sum. However, very often the purchased material is not used in production immediately after its acquisition. This issue should be reflected in tax accounting policies. There are three options.

Firstly, the taxpayer can defer the deduction of input VAT until the raw material or material is disposed of. Secondly, you can refund the input VAT in full, and then, if necessary, restore the part that cannot be refunded. Thirdly, you can simply use the proportion specified in paragraph 4 of Art. 170 of the Tax Code of the Russian Federation, and nothing will be adjusted in the future. Fourth, use the scheme proposed by the tax authorities: first calculate the conditional proportion in the period of acquisition of assets, distribute input VAT on its basis, and then, after it has been precisely established for which operations what part of these assets was spent, calculate the amount of input VAT subject to deduction, with absolute accuracy, submit an updated tax return, calculate and pay penalties.

When applying paragraph 4 of Art. 170 of the Tax Code of the Russian Federation, the taxpayer is given the right to one more choice. The fact is that an organization or entrepreneur may not apply the provisions of this paragraph to tax periods when the share of total costs for the production of goods, works, services or property rights, transactions for the sale of which are not subject to taxation, does not exceed 5% of the total total costs for production. And at the same time, all amounts of input VAT received in the specified tax period are subject to deduction. The application of this provision is a right and not an obligation of the taxpayer.

If a company has operations that are taxable and non-taxable with added tax, VAT should be accounted for separately, as required by the fourth paragraph of Article 149. Tax Code of the Russian Federation. The nuances and procedure for performing such accounting should be specified in the accounting policy.

The company can use its acquisitions both in activities subject to added tax and in operations that are exempt from this. In the first case, VAT can be reimbursed from the budget; in the second case, it is included in the cost of acquisitions. If receipts (inventory, fixed assets, intangible assets, services, works) are involved in both types of transactions, then it is necessary to allocate the share of VAT corresponding to non-taxable and taxable transactions.

Since input added tax must be taken into account differently for taxable and non-taxable activities and operations, there is an obligation to create separate accounting.

Accounting policy for separate VAT accounting

The procedure and features of separate VAT accounting are included in the accounting policy; a separate section is devoted to this, which sets out the following points:

Will it apply "5% rule", which eliminates the obligation to share “input” VAT with a small share of expenses for non-taxable transactions (within 5% of total expenses);
Will sub-accounts be opened on account 19 in order to separate VAT on various transactions;
How will VAT be divided on fixed assets and intangible assets purchased in the first or second month of the quarter, which will take part in both taxable and non-taxable activities (by dividing revenue calculated for the month when the object was purchased, or calculated for the quarter in which was received).

In what cases is separate accounting required?

The obligation to maintain such records arises if the company conducts activities to which VAT rates of 10 or 18% are applied, and at the same time carries out some transactions that do not require taxation due to:

Compliance with Article 149 of the Tax Code of the Russian Federation;
Falling under UTII;
Implementation outside the Russian Federation;
Classification as export.

If the part of expenses corresponding to non-taxable transactions does not exceed 5% of the total amount of expenses, then it is allowed not to take into account VAT on receipts separately from the rest of the tax. However, there is a need to separately account for the costs themselves for various operations.

The need to maintain such records also disappears in the case where the company, along with taxable activities, also receives income that does not correspond to sales and does not require the accrual of added tax. In the situation under consideration, we mean such income as dividends, interest received, and penalties under contracts.

Features of organizing separate accounting

Accounting should be formed in such a way that the tax charged on those proceeds that are used in taxable and non-taxable transactions is taken into account separately.

In this regard, it is most convenient to open additional subaccounts account 19, which will reflect VAT on various objects.

You can open sub-accounts for the following purposes;

Subaccount O– this will include a tax on revenues used in taxable activities; this can also include a tax on objects for which it is impossible to determine in advance what operations they will participate in. The amount reflected in the debit of this subaccount can be sent for reimbursement to account 68;
Subaccount N– VAT is allocated here for those objects that do not take part in taxable activities; the amount of tax collected on the debit of this sub-account must be included in the cost;
Subaccount O/N– here tax will be collected on those objects that are used in taxable and non-taxable activities, the amount collected in this sub-account will need to be divided into 2 parts in proportion to the actual expenses incurred between various operations (part of this tax will be deducted, part will be attributed to expenses );
Subaccount O/N-OS– fixed assets and intangible assets that are planned to be used in various types of activities should be separately identified. Moreover, it is necessary to separate the data in this subaccount for each received non-current object.

If the objects for which the added tax was recorded in subaccount O were subsequently used in non-taxable transactions, then the VAT on them should be written off as company expenses.

Algorithms for calculating VAT for separate accounting

Division of VAT on the O/N subaccount

Based on the VAT collected in the O/N subaccount, the portion of the added tax that falls on taxable transactions should be calculated and sent for deduction. The balance on this subaccount is included in the cost of receipts. This division must be performed at the end of the quarter.

To allocate a portion of taxes for taxable activities, you need to calculate the revenue for the quarter received from activities with VAT.

You should use the formula:

Share of revenue = (revenue + other income from taxable activities) / (revenue + other income from all operations) * 100%.

The amounts in this formula are based on the results of the quarter; VAT is not taken into account in these amounts.

The following formula is used for this:

VAT = balance of the 19th account * share of revenue from taxable transactions.

The resulting tax value can be sent for reimbursement. The remaining portion of the tax in this subaccount is written off as expenses to account 26 or 25 for manufacturing companies or to account 44 for trading companies.

Division of VAT on the O/N-OS subaccount

VAT on fixed assets and intangible assets is accounted for separately, since for each such asset the share of tax to be reimbursed or attributed to expenses can be calculated differently.

First way:

The total revenue for the month in which the asset was received is calculated;
The part of the proceeds corresponding to the taxable activity is considered;
The part of the VAT corresponding to the revenue received in point 2 is calculated by multiplying the total amount of the “input” tax by the share of the revenue from point 2;
The tax received in paragraph 3 should be sent for reimbursement at the end of the month;
The remaining part of the VAT relates to the cost of the asset (included in expenses).

The second method is similar to the first, but all parameters are calculated based on the results of the quarter in which the asset was purchased.

5 percent rule

Clause 4, Article 170 of the Tax Code of the Russian Federation allows companies not to apply division in accounting if the following inequality is satisfied:

Expenses for non-taxable transactions / total expenses * 100%< 5%.

In this case, the calculation is carried out based on the results of the quarter. If the company, having carried out the calculation according to the specified formula, finds out that this rule can be used, then the entire tax recorded in the debit of the 19th account on the last day of the quarter can be sent for reimbursement.

Example of separate accounting

The company sold:

Goods worth 100,000 rubles, the sale of which is not taxed;
Goods worth 150,000 rubles, the sale of which is subject to VAT;
The total amount of sales is 250,000 rubles.
The amount of input tax = 160,000 rubles.

VAT deductible = 150,000 / 250,000 * 160,000 = 96,000 rubles.

VAT charged to expenses = 100,000 / 250,000 * 160,000 = 64,000 rubles.

Postings:

Separate VAT accounting for exports

The simultaneous implementation of transactions in the domestic and foreign markets is the reason for organizing separate accounting of input added tax. This need is explained by the fact that VAT on exports is accepted for reimbursement in a special way.

The peculiarity is the following: export transactions are not exempt from VAT, they are subject to taxation at a rate of 0%, which allows the input tax on them to be reimbursed. However, the moment when the added input tax can be sent to the 68th account for reimbursement corresponds to the moment the tax base is determined - the day the documentation is submitted justifying the possibility of using a 0% rate.

VAT is deducted on the day when documents are submitted to the tax office, indicating the legality of applying this rate. Supporting documentation must be submitted along with the declaration, for which specific filing deadlines are established - no later than the twenty-fifth day of the month following the reporting quarter. In this case, the day for determining the base is recognized as the last day of the quarter for which the declaration is submitted.

The legislation of the Russian Federation stipulates a period of 180 days during which documents must be collected and provided, otherwise the exporting company loses the right to a 0 rate and will have to calculate VAT at the rate corresponding to the type of goods exported (10 or 18 percent).

The different VAT refund mechanism requires separate accounting of input tax on export and other transactions.

The company determines independently how the accounting for the added tax will be organized, consolidating the accepted norms in its accounting policies. The legislation does not provide any recommendations or advice, but the chosen method must clearly distribute the claimed VAT among objects used in domestic operations and those intended for export.

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